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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Valuation of imported goods - for the purpose of contemporaneous ...

Case Laws     Customs

April 17, 2019

Valuation of imported goods - for the purpose of contemporaneous price, the price which is under dispute and enhanced out of such dispute cannot be taken as a price of contemporaneous goods. Only a price which declared by the assessee and accepted by the department, the bill of entry thereof can only be taken as price of contemporaneous goods.

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